Ruth S. Marcott
Of Counsel
- J.D., University of Minnesota Law School, cum laude
- B.A., University of St. Thomas, summa cum laude
- U.S. District Court for the District of Minnesota
- U.S. District Court for the District of Nebraska
- U.S. District Court for the District of North Dakota
- U.S. District Court for the Eastern District of Wisconsin
- U.S. District Court for the Western District of Wisconsin
- U.S. Claims Court
- U.S. Tax Court
- U.S. Court of Appeals for the Eighth Circuit
- Minnesota
- Wisconsin
- International Foundation of Employee Benefit Programs (IFEBP)
- The ESOP Association
- National Center for Employee Ownership (NCEO)
- Federal Bar Association (Minnesota Chapter)
Complex fiduciary and financial relationships can create exacting operational duties and responsibilities—as well as the potential for high-risk litigation and claims. Ruth helps clients meet those challenges with guidance and dispute representation that reflects a rare combination of transactional and litigation expertise.
Ruth has extensive litigation and other dispute-related experience. She has litigated numerous ERISA fiduciary cases, including those asserting prohibited transaction violations, excessive fees or other alleged failures in the duties of care and loyalty. She has tried, arbitrated and litigated withdrawal liability under the MPPAA, including those challenging actuarial assumptions. She has also litigated health plan and health law issues, including PBM contracting issues, coverage issues, 340B ceiling prices and false claims act issues.
In addition, she provides advice and counsel to clients (which include Taft-Hartley multiemployer plans and governmental plans) on federal and state benefits laws, including ERISA, IRC, ACA, the MPPAA, 340B and the FCA.
Speaking Engagements
- “Health Care Hot Topics,” IFEBP Michigan Construction Industry Conference, 2024 (co-presenter)
- “Minor Beneficiaries – Retirement Benefit Plan Considerations,” Minnesota CLE for Probate and Trust Section Meeting, 2023 (co-presenter)
- “Insurance for Fiduciaries,” IFEBP 68th Annual Benefits Conference, 2022 (co-presenter)
- “MPPAA Cases Challenging Actuarial Assumptions,” Minneapolis Pension Council, 2021 (Presenter)
- “Employee Benefit Fund Fee Fiduciary Litigation,” IFEBP 67th Annual Benefits Conference, 2021 (co-presenter)
- “Unique Collections Cases – You Be the Judge,” IFEBP Collections Institute in 2020 (co-presenter)
- “Communications and Fiduciary Responsibility in the U.S.,” IFEBP Benefit and Communication Seminar 2020 (Presenter)
- "Introduction to Withdrawal Liability," IFEBP 65th Annual Employee Benefits Conference, San Diego, CA, October 2019 (Presenter)
- “Legal Legislative and Regulatory Update for Benefit Plans,” IFEBP 2019 Minnesota Construction Summit, January 2019 (co-presenter)
- “Role of Administrator in Partitioning or a Mass Withdrawal Declaration,” IFEBP 64th Annual Benefits Conference, 2018 (co-presenter)
- “Multiemployer Pension Plan Withdrawal Liability: Remedies and Defenses Explored!,” Knowledge Group Webinar, 2018 (co-presenter)
- "HRAs, HSAs and FSAs – The Benefits, Their Rules, Their Interaction and Their Maximization by Stacking," IFEBP Webinar, 2017
- "Multiemployer and Other Union Plans: Issues and Outlook," Advanced Employee Benefits Workshop, 2017
- "ERISA Litigation Trends in 2017 and Beyond: Delving Deeper," The Knowledge Group Webinar, 2016 (Co-presenter)
- "ACA Compliance for Public Plans," IFEBP Annual Meeting, 2016
- "Navigating Pension Plan De-Risking: Significant Implications to Employers and Retirement Policy," The Knowledge Group Webinar, 2016 (Co-presenter)
Publications
- “Judge Says Segal Blend Method To Calculate Multiemployer Pension Withdrawal Liability Was A Mistake,” Associated General Contractors, April 5, 2018 (author)
- “Latest Budget Bill Included Critical Changes for Retirement Plans,” Felhaber Law Bulletin, February 13, 2018 (author)
- “IRS Proposes Clarifications of Key Deferred Comp Questions,” Felhaber Law Bulletin, August 9, 2016 (author)
- “Common Control for Purposes of Withdrawal Liability is Determined at Time Covered Work Resumes Rather than Time of Withdrawal, 10th Circuit Rules,” Associated General Contractors, June 22, 2016 (author)
- “Construction Employers: Acquisitions May Trigger Withdrawal Liability,” Felhaber Law Bulletin, May 13, 2016 (author)
- “Joint Venturer Private Equity Firms Jointly Liable for Pension Withdrawal Liability,” Felhaber Law Bulletin, April 4, 2016 (author)
- “6 Top Ways to Increase Net Collections,” Benefits Magazine, September 2014
- “Red Flags for Trustees: Detecting Weak Points in Your Fiduciary Armor,” Benefits Magazine, June 2014
- Defense of service providers to a defined contribution retirement plan accused of breaching ERISA fiduciary duties by charging excessive fees, failing to make certain disclosures, and engaging in alleged prohibited transactions.
- Defense of class action asserting breach of fiduciary duty in pension plan operation.
- Defense of class action ERISA case seeking recovery of benefits related to termination of a pension plan.
- Representation of health plan in litigation involving the plan’s claims against its third-party administrator and network provider seeking equitable relief and enforcement of plan terms in payment of claims.
- Representation of deferred compensation plan participants involving participants’ claims that the plan lacked “top hat” plan status and was subject to ERISA’s vesting protections.
- Defense of a pension plan against allegations relating to its actuarial assumptions that were adopted for purposes of withdrawal liability calculations.
- Representation of an employer in an arbitration challenging a pension plan’s actuarial assumptions.
- Representation of a pension plan in arbitration and related litigation seeking to recover withdrawal liability against a “controlled group” of large, interconnected group of companies.
- Representation of a construction industry employer seeking “building and construction” industry rule protection in withdrawal liability arbitration.
- Representation of a health payor against a pharmacy benefits manager charging amounts exceeding 340B ceiling prices.
- Representation of a multiemployer plan seeking recovery of delinquent amounts due and related audit costs and legal fees from an employer and its successor companies.
- Representation of numerous employers in responding to proposed employer shared responsibility payments and related penalties under the Affordable Care Act.
- Defense of a professional services firm in an action by a purported 401(k) plan beneficiary alleging breaches of ERISA fiduciary duties and failure to provide plan documents.
- Martindale-Hubbell, Rated “AV Preeminent”
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